1996 (2) TMI 224

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..... njan K. Singh, learned Advocate is present on behalf of the appellants. On the Bench pointing out at the outset that the appeal has been filed against an order-in-appeal passed by Collector of Central Excise (Appeals) relating to a question of rebate of excise duty for goods which have been exported out of India which type of cases stand outside the purview of the Tribunal in terms of Proviso (b) .....

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..... er-in-appeal, filed the appeal. The mistake also escaped notice by the Registry of Tribunal at the time of initial scrutiny of the appeal at the time of its filing. Since, however, the Tribunal does not have any jurisdiction to decide this issue, I direct that the papers be returned to the appellants. The Commissioners of Central Excise (Appeals) may take steps to ensure that while disposing of su .....

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